RDO 097 · Gingoog City, Misamis OrientalEffective 10-22-2020PSGC 1001803000

BIR Zonal Values in Mahinog

Mahinog is a municipality in Camiguin with 13 barangays and 90 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱500 to ₱1,100/sqm, with a median of ₱1,000/sqm. Commercial values range from ₱1,200 to ₱3,000/sqm. The highest residential zonal value is ₱1,100/sqm at National Highway in Benoni. Mahinog falls under BIR RDO 097, latest schedule effective 10-22-2020. PSGC code 1001803000.

Camiguin, Northern Mindanao · RDO 097 (Gingoog City, Misamis Oriental)

DO 28-2020 · Effective: 10-22-2020

PSGC 1001803000

Data last verified 2026-10-14 · see recent updates

Browse 13 barangays

Mahinog Zonal Value Highlights (2026)

Highest Commercial
₱3,000/sqm
National Highway (Along National Highway), Tupsan Pequeño
Highest Residential
₱1,100/sqm
National Highway (Along the National Highway), Benoni
Most Affordable
₱500/sqm
All Lots (Along Barangay Roads), Owakan
Median Residential
₱1,000
Median Commercial
₱1,500
Barangays
13
Streets Indexed
90
Buildings / Condos
0

Transfer taxes

Estimated transfer taxes in Mahinog

At the median residential zonal value of ₱1,000/sqm:

  • For a 50sqm property (zonal basis ₱50,000): estimated CGT ₱3,000, DST ₱750, total ₱3,750.Zonal basis ₱50,000CGT ₱3,000 · DST ₱750₱3,750 estimated total
  • For a 100sqm property (zonal basis ₱100,000): estimated CGT ₱6,000, DST ₱1,500, total ₱7,500.Zonal basis ₱100,000CGT ₱6,000 · DST ₱1,500₱7,500 estimated total
  • For a 200sqm property (zonal basis ₱200,000): estimated CGT ₱12,000, DST ₱3,000, total ₱15,000.Zonal basis ₱200,000CGT ₱12,000 · DST ₱3,000₱15,000 estimated total

Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Capital Gains Tax is 6% and Documentary Stamp Tax is 1.5%; transfer tax varies by LGU. Consult a licensed tax professional.

Which RDO covers your property?

All zonal values in Mahinog are published under BIR RDO 097 (Gingoog City, Misamis Oriental).

Estimate your own

CGT 6% · DST 1.5%

Zonal value basis

sqm

Estimated CGT + DST

₱7,500

Zonal basis
₱100,000
CGT 6%
₱6,000
DST 1.5%
₱1,500
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Method and law

About These Values

These zonal values are published by BIR RDO 097 (Gingoog City, Misamis Oriental) and represent the minimum taxable value per square meter for properties in Mahinog.

When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:

  • 6%Capital Gains Tax (6%)
  • 1.5%Documentary Stamp Tax (1.5%)
  • LGUTransfer Tax (varies by LGU)

Market value is not a simple multiplier of the BIR zonal value. It varies by submarket, road access, frontage, lot shape, development, and recent comparable sales. For accurate market valuation, consult a PRC-licensed real estate appraiser or broker.

RA 12001 (RPVARA) timeline

  1. 10-22-2020

    Last BIR schedule update for Mahinog.

  2. July 5, 2024

    RA 12001 (RPVARA) takes effect. BIR zonal values remain in force until replaced by an approved Schedule of Market Values for each LGU (Sec. 31).

  3. July 5, 2026

    The law required SMVs to be updated within two years of its effectivity. The real property tax amnesty on penalties, surcharges, and interest ends (Sec. 30).

  4. Until an SMV is approved

    Where no approved SMV exists, the BIR continues to use existing zonal values or the transaction price, whichever is higher (Sec. 29).

Data Source: Bureau of Internal Revenue (BIR), Philippines

Legal Basis: Section 6(E) of NIRC of 1997, as amended by RA 10963 (TRAIN Law)

Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.